Paragraph 19

In section 114 (cars, vans and related benefits), in subsection (2)—

(a)

in paragraph (a), for “the cash equivalent of” substitute “ an amount in respect of ”;

(b)

in paragraph (b), for “the cash equivalent of” substitute “ an amount in respect of ”;

(c)

in paragraph (c), for “the cash equivalent of” substitute “ an amount in respect of ”;

(d)

in paragraph (d), for “the cash equivalent of” substitute “ an amount in respect of ”.